日本行政诉讼法新增的诉讼类型:课赋义务诉讼

课赋义务诉讼的法定化在日本经历了40多年的争论和探索,最终才通过行政案件诉讼法修改法的方式得以实现。争论涉及的主要理论问题是在行政诉讼中如何处理司法权和行政权的关系,焦点是所谓尊重行政厅的首次判断权。新近修改的日本行政案件诉讼法对课赋义务之诉的分类及其诉讼要件、胜诉要件和判决方式的规定,对我国行政诉讼法的修改完善有一定的借鉴作用。     

公共部门产权若干属性探析

文章以我国公共财政的建设为出发点,对公共部门产权问题进行了分析探讨。全文内容由三部分组成(1)通过对产权体系的分解,从中剥离出“公共部门产权”,并说明了该产权是公共产权这个大层次中的一个亚层次。(2)对公共部门产权的若干突出特征进行了分析论述,并对这些特征所体现的意义作出了必要的说明。(3)对公共部门产权条件下的交易费用问题进行了分析,说明了公共部门的建立,固然有减少交易费用的一面,但从总体上说,与私人产权相比,公共部门产权条件下的交易费用必然较高。在此基础上并指出,采取有效的制度安排,合理降低交易费用也是可以实现的。     

论股东代表诉讼制度

文章分析了该制度的价值,主张我国亦应设立该制度.并从原告股东资格、股东代表诉讼的对象范围、前置程序、原告股东的诉讼费用补偿请求权、胜诉原告股东的比例性赔偿请求权五个方面对不同国家的规定进行了比较研究,提出了我国的制度设想.同时指出该制度的设立需要现行民事诉讼法面临的变革.     

Working U.S. Adults without Paid Sick Leave Report more Worries about Finances

Using the National Health Interview Survey 2015 data release, an analytic sample of 17,897 working U.S. adults in current paid employment were examined to determine if there was a relationship between not having paid sick leave and worry about finances. A series of nine indicators of financial worry were regressed on paid sick leave status with ten control variables. U.S. workers who lack paid sick leave are more likely to report worry about: medical bills from a potential future sickness or accident, retirement, current medical costs from an illness or accident, maintenance of standard of living, medical costs for normal health care, normal monthly bills, rent, mortgage, or other housing costs, and credit card payments. Based on this set of nine multinomial multivariable regressions equations, findings indicate a positive association between not having paid sick leave and reporting financial worry after controlling for gender, age, marital status, education level, race and ethnicity, personal health status, full time work status, insurance coverage, family size, and annual family income. Implications for policy, practice, and future research are set forth.     

刍议如何用好企业研发费用加计扣除

为了提高企业自主创新能力,支持企业开展研究开发活动,2008年12月10日,国家税务总局下发了《企业研究开发费用税前扣除管理办法(试行)》,根据2009年-2011年的具体操作过程实践,对加计扣除归集、核算进行归纳,以期企业全面用好研发费用的加计扣除政策,为企业创造更大的利润。     

Developing Assessment Procedures and Assessing Two Models of Escalation Behavior among Community College Administrators

Escalation behavior occurs when individual decision-makers repeatedly invest time, money, and other resources into a failing project. A conceptual model of escalation behavior based on project, organizational, social and psychological forces was developed, and a 75-item measurement instrument was constructed to assess the various dimensions. The model was tested using data collected from a random sample of North Carolina Community College administrators. A LISREL measurement model analysis provided support for the four escalation forces. Two structural models were tested, leading to support for a mediational model for escalation behavior. The most important contributor to Escalation was the Psychological force.     

The role and significance of endogenous firing costs in a matching model with endogenous job destruction

Traditional models of the labor market assume fixed firing costs. This paper explores the implications of variable firing costs, building this new assumption into a matching model with endogenous job destruction. The available evidence on the outcomes of cases brought to labor courts suggests that firing costs are negatively related with labor market tightness. In such a case, we may no longer invoke “rigidities” on labor markets as the cause of their poor performance. Our model yields three interesting results. First, labor markets may have multiple equilibria that cannot be Pareto-ordered; each with its own configuration in terms of average duration of unemployment and filled jobs, as well as employment protection. Second, the variability of firing costs produces a positive externality affecting the stability properties of these equilibria. Finally, the two externalities affect the efficiency of the social optimum, modifying the Hosios [Hosios, A.J., 1990. On the efficiency of matching and related models of search and unemployment. Review of Economic Studies 57, 279–298] condition. We use these results to interpret the recent history of European unemployment.     

竞争性品牌策略:进入遏制角度的分析

作为品牌延伸战略的重要表现形式之一,竞争性品牌策略是产业组织理论的一个重要研究领域.作者从市场进入遏制的视角研究竞争性品牌策略,通过构建一个具有产品差异化的动态博弈模型,分析在位者如何创建一个与进入者的品牌直接竞争的"竞争性品牌"并进行相应的产量竞争以达到遏制进入的目的.研究发现:旨在遏制进入的竞争性品牌策略与进入成本密切相关;不但从理论上证明了存在启动竞争性品牌策略的进入成本区间,还在一定的参数条件假设下通过一个简单数值例子给出该成本区间范围;最后对一些竞争性品牌案例进行了分析.     

专家证人:异域中的路径选择

随着社会经济和科学技术的发展,纠纷类型日趋多元,特定案件中对专家证据的需求愈加迫切,而我国现有证据体系却无法满足与回应司法实践的需求,必须加以完善.这一方面需要对已有立法规定展开进一步的细化构建,另一方面,还应通过对英美法系专家证据制度的解析与把握,吸收、借鉴其有益成分对我国目前的鉴定制度加以整合,在我国确立法官主导下的专家证人制度.     

论商业秘密侵权诉讼中证明责任之分配

对侵犯商业秘密行为提起的诉讼能否适用举证责任倒置的原则,我国现行法律尚未做出明确规定,司法实践中也出现过证明责任分配的两难选择;尽管商业秘密侵权行为系侵权人所为,只有侵权人才知道自己取得商业秘密的手段和途径,相对而言,被侵权人举证较难。但这种难度毕竟尚未达到影响商业秘密权利人基本的证明责任的承担。因此,在商业秘密侵权诉讼中不能实行举证责任倒置;权利人必须就合法拥有商业秘密、侵权人存在侵权行为、侵权人使用不正当手段获取商业秘密等方面进行举证。